An assumption of quasi-one-dimensionality is used to derive a simple set of equations describing the comet Giacobini-Zinner tail configuration. The MHD equations are expanded in terms of a parameter representing the ratio of the length scale in the direction perpendicular to the neutral sheet over the length scale in the direction parallel to the tail. It is shown that in this way it is possible to obtain much information on the structure of the tail and to fit reasonably well the observations made by the ICE spacecraft. ¿ American Geophysical Union 1989